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2011 (9) TMI 298 - CESTAT, AHMEDABADRefund of Service Tax - Business Auxiliary Service and paid Service Tax - Refund has been denied on the ground that service provided was Business Auxiliary Service and not Port service - appellant does not have any evidence to show that the Service Tax was paid under the head Port service - Tribunal has viewed consistently that at the service receiver's end, the head under which the Service Tax has been paid, cannot be modified and recalculated - authority sanctioning refund, will have to verify the documents and on the basis of documents, can grant refund only if the services for the which tax has been paid by the service provider are covered by notification - Business Auxiliary Service was not covered by notification during the relevant time, for which refund claim has been made - Appeal is rejected
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